Fundacion A-mar Para Ninos Quemados Inc

Nonprofit profile at a glance

EIN
660729493
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
San Juan, PR, USA
Phone
7875103391
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Patient Services - Entertainment, Recreation

Reported finances

Revenue
$685,926
Expenses
$514,078
Assets
$863,178
Liabilities
$164,956

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Francisco Diaz Masso (President)
  • ZAIDA GUZMAN (Vice President)

People named in this filing

  • Francisco Diaz Masso (President)
  • ZAIDA GUZMAN (Vice President)
  • Melissa Marchany (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide burn prevention workshops in schools and community. Provide medical evaluation and supplies, such as compression garments "jobs", lotions, patches , and air conditioning units, when prescribed by physician. Provide psychological services, travel expenses to US hospitals for reconstruction surgery and treatment, to patients with severe burns.

What it reported doing in 2025

Research and Continuing Professional Education - A multidisciplinary group of volunteers-including medical students, pre-med students, healthcare professionals, and computer science students-participated in a research project to collect and analyze data on burn patients in Puerto Rico. As part of this effort, the Organization began developing a culturally adapted educational curriculum to train healthcare professionals (e.g., nurses, paramedics, first responders and physicians) in the comprehensive care of burn patients across different stages of treatment. In collaboration with the American Burn Association, Fundación A-MAR brought the Advanced Burn Life Support (ABLS) course to Puerto Rico for the first time in history, training and certifying local healthcare providers in the 24-hour emergency management of burn injuries, increasing the number of trained providers from 4 to 122. This continuing education certification, granted by the American Burn Association, now enables Puerto Rican physicians and healthcare professionals to earn formal credentials in burn care locally for the first time

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.7%; rating input score 49
  • Program expense ratio: 64.8%; rating input score 65
  • Fundraising efficiency: $8.47 raised per $1 spent on fundraising; rating input score 29; 29th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 25.1%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 1.68; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 18.8% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 23.7% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 22.8% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 48.7% of revenue deployed · 64.8% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $333K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 46 of 46 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • High — Financial Efficiency: Fundraising efficiency scored 29/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.